Tax losses are a very important determining factor in taxable income. His lower tax income for the year has a significant impact on the fiscal result obtained, which can reduce or at any given not exist currently producing ...

Diesel in Chile receives a different tax treatment depending on its use. If diesel is used in industrial activities the diesel tax paid can be used as a credit against VAT and if diesel is used in freight or public ...

To advance positive change within social impact ecosystems, policy makers offer tax incentives in return for social value. Some social enterprises are exempt from paying taxes, with an expectation that they will create ...

Diesel in Chile receives different tax treatments depending on its use. If diesel is used in industrial activities, the diesel taxes paid can be fully used as a credit against VAT, but if it is used in freight or public ...

Diesel in Chile receives different tax treatments depending on its use. If diesel is used in industrial activities, the diesel taxes paid can be fully used as a credit against VAT, but if it is used in freight or public ...

This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance ...

In recent years, the countries of Latin America have introduced a series of reforms aimed at strengthening and modernizing their tax systems. While the reforms are part of an ongoing process carried over from earlier ...